Planning to protect viability in macro-economic in stability contexts

The external shocks that have characterized the last years - covid, war in Ukraine and consequent increase of prices and business risks - involve the growing of the importance of planning tools to preserve the viability of the enterprises. External shocks, in fact, make forecasts even more necessary to map and understand what are the right choices to keep the company in equity, economic and financial balance. Paradoxically, however, the risk of error linked to the greater myopia of management reduces the time horizon on which reliable reasoning can be developed. In this context, corporate crises become more likely and almost structural at the global economic level precisely because external shocks impact in a way or another horizontally on every single business. In this paper the authors want to stress the importance of planning and the possibility of doing so even in macro-economic in-stability context

Control Needs in Italian Privately Held Family Firms

In the accounting branch of business studies, growing attention has been devoted to the issues of corporate governance. Yet, the meaning of corporate governance itself should be interpreted differently in the specific context of \u201cfamily\u201d firms, whereas \u2013 for instance \u2013 the independent controls performed by independent bodies (for instance: the Audit Committee and the independent directors), developed under a model of separation between property and management, may reduce their appeal \u2013 since typically the main shareholders already manage and control the operations of the firms. In a broader perspective, though, as previous research as shown, this paper confirms that the need of professional controls / supervision over family firms is all the more relevant given the specific agency problems that family firms face and the importance of other stakeholders different from the owners

La mappa dei ruoli di amministrazione e controllo.

Dal going concern alla gestione del turnaround: per comprendere il cambiamento \ue8 necessario analizzare i ruoli tradizionali, rinnovati e del tutto nuovi riconosciuti agli attori della governance aziendal

Assetto organizzativo: ruoli di corporate governance

Un modello di corporate governance può considerarsi adeguato quando la sua articolazione, in termini di organi amministrativi e di controllo, è proporzionata rispetto alla natura e alla grandezza dell’impresa

Gli obblighi di segnalazione: attori coinvolti, fasi e interventi.

doveri di allerta degli organi di controllo societari e dei creditori pubblici qualificati. La delicatezza del momento \ue8 di assoluta evidenza e richiede l\u2019esercizio di un alto grado di professionalit\ue0 e di esperienza da parte di tutti gli attori in gioc